Resources for Taxation

This legal research guide includes links to the United States Code, IRS publications on taxation, tax websites for all 50 states and the District of Columbia, general purpose tax websites and resources for tax professionals.

I. Federal Resources

II. Tax Site Compilations

III. State and Local Tax Sites

IV. International and Foreign Tax Resources

V. Accounting Resources

I. Federal Resources

United States Code

The text of the United States Code (U.S.C.) is available online in several locations. Title 26 of the U.S.C. is the Internal Revenue Code.

Tax Regulations and Related Materials

  • Code of Federal Regulations (CFR) - Provides current and archival versions of the CFR. See Title 26 for Internal Revenue. From the Government Publishing Office (GPO).

Internal Revenue Service Resources

  • IRS Charity Search - Replaces the no-longer published Publication 78: Cumulative List of Organizations Described in Section 170(c) of the Internal Revenue Code.
  • Newsroom - Select e-News Subscriptions to sign up for email alert services from the IRS. Subscribers will be notified by e-mail of new developments or publications. Also includes links for What's Hot, news releases, IRS-The Basics, and IRS Guidance.
  • Forms & Instructions - Includes tax forms for current and prior years, instructional ebooks, and publications inaccessible formats, from Braille-ready files to ASL videos.
  • Tax Information for Businesses - Guides contain examination techniques, common and unique industry issues, business practices, industry terminology and other information.
  • IRS Written Determinations - Taxpayer-specific determinations are written memoranda furnished by the IRS National Office in response to requests by taxpayers under published annual guidelines. Includes technical advice memoranda (TAM) and chief counsel advice.
  • Understanding Taxes - An instructional website from the IRS. Includes resources for teachers and students. Based on 2014 tax law.

Other Tax Regulation Resources and Related Materials

  • Department of the Treasury Press Center - Press releases by date and topic. Good place to look for recently issued documents from the IRS (for example, new IRS notices) that are not yet available in the Internal Revenue Bulletin online.

II. Tax Site Compilations

  • Tax World - Provided links to tax information from state, federal, and international taxing authorities on the Internet. Also includes information on tax policy, history, and links to tax databases around the world.

III. State and Local Tax Sites

All of the following sites contain extensive information for the researcher, including but not limited to, forms, publications, regulation, laws, revenue rulings and procedures, taxpayer assistance, and information organized by type of tax.

Illinois Tax Sites

Cook County and Chicago Tax Sites

Other State Tax Sites

State Tax Compilations

IV. International and Foreign Tax Resources

Treaties and Agreements

  • Income Tax Treaties - From the United States Internal Revenue Service (IRS). Texts of treaty with technical explanation if available.
  • Social Security Office of International Programs - The text of has bilateral Social Security agreements between the United States and 26 foreign countries. Also includes information on payment of Social Security benefits while residing outside the United States, nonresident alien tax withholding, and social security programs in other countries.


United Kingdom

  • GOV.UK - The entry point to UK public sector information on the Internet.

International and Foreign Tax Reference Materials

V. Accounting Resources

PLEASE NOTE: The websites listed in this guide are for information only and are not endorsed or supported by the Cook County Law Library. Please independently verify the accuracy and currency of all information. Consult an attorney for legal advice.


Compiled by Jean M. Wenger.

Revised August 2019 by David Sanborne.